The Tax Risk Management Research Of Small And Micro Enterprises Based On COSO Internal Control Framework

Since the government proposed "mass entrepreneurship,innovation" to promote"double innovation",China's small and micro enterprises have developed rapidly,became the most dynamic factor in promoting the development of the national economy.On the one hand,small and micro enterprises promote the development of the real economy,on the other hand,small and micro enterprises are an important channel for expanding employment.Therefore,the development of small and micro enterprises plays an important role in economic stability,market prosperity,employment expansion,and promotion of innovation.It is of great strategic importance to the overall economic development.However,due to the economic downturn under the new normal,small and micro enterprises face a series of challenges such as labor difficulties,financing difficulties,tax burdens,and enterprise transformation difficulties,and most small and micro enterprises have unsound financial management systems.Problems such as backward management mechanism and weak taxation awareness.Therefore,how to improve the level of tax risk management,scientific and reasonable tax planning,and effectively avoid or reduce the losses caused by tax risks is a problem that all small and micro enterprises must face and solve.From the perspective of the enterprise,this paper uses literature analysis,case analysis,data analysis and other methods to combine the tax risk practices of small and micro enterprises with me to design a tax risk control environment,tax risk assessment,tax risk control activities,Tax risk management solutions for small and micro enterprises in five aspects:tax risk information and communication,and internal supervision of tax risk management.At the same time,the design plan is applied to A company for case analysis,and through analysis and improvement of its tax risk management,it proposes relatively applicable tax management measures for general small and micro enterprises,and how to establish effective and scientific tax risk management for small and micro enterprises The mechanism has some reference significance.